Extant research finds that the assurance market,which is created by investors’ demand for assurance of accounting information,has its own mechanism for maintenance of auditor independence.
研究发现:由投资者鉴证需求创造的会计信息鉴证市场本身具有维护注册会计师独立性的机制。
参考来源 - 委托代理:经营者行为、会计信息鉴证和投资者·2,447,543篇论文数据,部分数据来源于NoteExpress
以上来源于: WordNet
Do you perceive mandatory audit firm rotation will increase the auditor independence?
你是否认为强制转换审计事务所会增加审计师的独立性?
Do you perceive mandatory disclosure of audit and non-audit fees will increase the auditor independence?
你是否认为强制性披露审计和非审计费用会增加审计师的独立性?。
The European Union, in a new "green paper" issued on October 13th, also fretted about auditor independence.
欧盟于10月13日签署的一份新的“绿皮书”也对审计师的对立性有所顾虑。
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